North Carolina LLC annual report and yearly fees: what is due and when

North Carolina's annual report is one of the more expensive, but its late rules are simple: no penalty, just a clock towards dissolution. This guide covers the deadline, the clock and reinstatement.

By Awais Jameel, Chartered Accountant. Reviewed by Mirza Fahad Baig, Chartered Accountant. Checked against official sources on . 3 minute read.

Short answer

North Carolina LLCs file a $200 annual report with the Secretary of State by April 15 each year, starting the year after formation, $203 online. There is no late fee, but once a report is 60 days late the Secretary of State can send notice, and an LLC that still has not filed 60 days later is dissolved. Reinstatement costs $100 plus each missed report.

At a glance

Fee
$200, $203 online
Due
April 15
First report
The year after formation
Late fee
None
If unfiled
Notice, then dissolution after 60 days
Reinstatement
$100 plus missed reports
North Carolina LLC annual report and yearly fees: what is due and whenFee: $200, $203 online; Due: April 15; First report: The year after formation; Late fee: None; If unfiled: Notice, then dissolution after 60 days; Reinstatement: $100 plus missed reports.KEY FACTS AT A GLANCENorth Carolina LLC annual report and yearly fees:what is due and whenFee$200, $203 onlineDueApril 15First reportThe year after formationLate feeNoneIf unfiledNotice, then dissolutionafter 60 daysReinstatement$100 plus missed reportsChecked against official sourcesTax BakersNorth Carolina LLC annual report and yearly fees: what is due and whenFee: $200, $203 online; Due: April 15; First report: The year after formation; Late fee: None; If unfiled: Notice, then dissolution after 60 days; Reinstatement: $100 plus missed reports.KEY FACTS AT A GLANCENorth Carolina LLC annual reportand yearly fees: what is due andwhenFee$200, $203 onlineDueApril 15First reportThe year after formationLate feeNoneIf unfiledNotice, then dissolution after 60 daysReinstatement$100 plus missed reportsChecked against official sourcesTax Bakers
Key facts at a glance, as set out in this guide.

What does a North Carolina LLC have to file each year?

FilingFiled withCostDue
Annual reportNorth Carolina Secretary of State$200April 15
Owners' income tax returnsNorth Carolina Department of RevenueFlat income taxApril 15
Sales tax returns, if registeredNorth Carolina Department of RevenueTax collectedMonthly, quarterly or annually

For forming the LLC in the first place, see how to form an LLC in North Carolina.

When is it due?

By April 15 each year, starting in the calendar year after formation: an LLC formed in February 2026 files by April 15, 2027. The same date applies to every LLC. Reports can be filed online through the Secretary of State's annual report system.

How much does it cost?

$200 by mail, or $203 online including the card fee. North Carolina's LLC Act sets no separate late fee, so a late report still costs $200, though it should not be treated as a grace period.

How do you file it?

  1. Go to the Secretary of State's annual report page

    And search for the LLC.

  2. Confirm or update details

    Principal office, registered agent and company officials.

  3. Add a business description if prompted

    A short description of the LLC's activity.

  4. Pay $203 online by April 15

    And keep the confirmation.

What information do you need?

The annual report usually confirms or updates the LLC's principal office and mailing addresses, its registered agent and registered office, the names and addresses of its members or managers, and an email address for state notices. Have the LLC's North Carolina entity or file number ready; it appears on the formation approval and in the state's business search. Changing the LLC's name or management structure needs a separate amendment, not the report.

What happens if you file late or not at all?

Once a report is more than 60 days late, grounds for administrative dissolution arise. The Secretary of State mails a notice of grounds, and the LLC has 60 days from that notice to file before it is dissolved. A single missed report can lead to dissolution; there is no two-year rule.

How do you restore a dissolved LLC?

A dissolved North Carolina LLC files Form L-08, the application for reinstatement following administrative dissolution, for $100, with every missed $200 annual report, and may need to resolve tax issues with the Department of Revenue first. One missed year typically costs $300 to put right. See reinstating a dissolved LLC.

What else does a North Carolina LLC pay each year?

Owners pay North Carolina's flat income tax on their share of profit. LLCs taxed as corporations also pay franchise tax. LLCs selling taxable goods file sales tax returns, and employers file withholding and unemployment returns.

What does a typical year look like?

WhenWhat to do
JanuaryAnnual report filing opens
April 15Annual report due, $200; owners' returns due
About mid-JuneReports 60 days late give grounds for dissolution
After notice60 days to file before dissolution
Monthly or quarterlySales tax returns, if registered

Is anything different for foreign owners?

No. A North Carolina LLC owned by someone outside the US files the same annual report in the same way, usually online with a card. Make sure the registered agent forwards state notices promptly, since that is where reminders and penalty notices go. Separately, a single-member LLC owned by a foreign person must file Form 5472 with a pro forma Form 1120 with the IRS every year; that federal filing is unrelated to the state report and carries a $25,000 penalty if missed. See annual filings for foreign-owned LLCs.

How do you avoid missing it?

Put the due date in a calendar with a reminder a month ahead, keep the email address on the state's records current, and file as soon as the filing window opens. Registered agent services usually send reminders too. Be wary of official-looking letters from private companies offering to file for a much higher fee: genuine notices come from the North Carolina Secretary of State, and you can always file directly. See business tax deadlines.

Want your North Carolina filings handled?

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Questions people ask

When is the North Carolina LLC annual report due?

By April 15 each year, starting the year after formation.

How much is the North Carolina annual report?

$200, or $203 online.

Is there a late fee in North Carolina?

No, but a report 60 days late can lead to dissolution after notice.

How much does it cost to reinstate a North Carolina LLC?

$100 plus each missed $200 report.

Sources

Every fee, date and rule on this page was taken from these official and primary sources.

  1. North Carolina Secretary of State: Annual reports
  2. North Carolina General Statutes section 57D-6-06: administrative dissolution
  3. North Carolina Department of Revenue

Rules and fees change. If you are reading this long after October 1, 2026, confirm the figures with the source before you rely on them.

State LLC formationHow to form an LLC in North CarolinaDeadlines, penalties and IRS noticesAdministrative dissolution: missed state filings and how to reinstateDeadlines, penalties and IRS noticesUS business tax deadlines: the full calendar

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This guide is general information. It is not tax or legal advice for your situation.